Pay As You Earn
PAYE Bulletin 4W
Notice of WithdrawalDate of Issue: 18 April 2007
Valid from 18 April 2007
Group employer early remitter provisions An Employer's guide
PAYE Bulletin Number 4 is withdrawn with effect from today.
1. PAYE Bulletin Number 4 explains which group employers are 'early remitters' under the Pay As You Earn (PAYE) system and discusses their obligations, which were set out in the former section 221EC of the Income Tax Assessment Act 1936.
2. The PAYE system of taxation ceased to apply to employers from 1 July 2000 when the Pay As You Go withholding system came into effect.
3. PAYE Bulletin Number 4 is no longer current and does not apply to employers after 1 July 2000.
ATO references:
NO NAT 2006/20258
Related Rulings/Determinations:
PAYE Bulletin 4
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